Annual Report 2022-23

      Note 32. Transactions with Related Parties (continued)                                                                              Management Certificate
                                                                                                                                          §Subnote§




      (d) Key management personnel                                                                                                        These General Purpose Financial Statements have been prepared pursuant to sections 176 and 177 of the Local Government
                                                                                                                                          Regulation 2012 (the Regulation) and other prescribed requirements.
      Transactions with Key Management Personnel
                                                                                                                                          In accordance with Section 212(5) of the Regulation, we certify that:
      Councillors
      Cr Clare Stewart (Mayor)                                                                                                                        i. the prescribed requirements of the Local Government Act 2009 and Local Government Regulation 2012 for the
      Cr Frank Wilkie                                                                                                                                    establishment and keeping of accounts have been complied with in all material respects; and
      Cr Karen Finzel
      Cr Joe Jurisevic                                                                                                                                ii. the General Purpose Financial Statements, as set out on pages 3 to 48, present a true and fair view, in accordance with
      Cr Amelia Lorentson                                                                                                                                 Australian Accounting Standards, of the Council's transactions for the financial year and financial position at the end of
      Cr Brian Stockwell                                                                                                                                  the year.
      Cr Tom Wegener

      Executive Leadership Team *
      Chief Executive Officer
      Director Community Services
      Director Corporate Services
      Director Development & Regulation
      Director Infrastructure Services
      Director Strategy & Environment

      * During the year, a realignment of departments was undertaken which resulted in a change to Department and Executive titles.
                                                                                                                                                          Clare Stewart                                                  Larry Sengstock
      $ '000                                                                                                 2023                 2022                    Mayor                                                          Chief Executive Officer




                                                                                                                                                                                                                                                                                       Noosa Council Annual Report 2022 - 2023
                                                                                                                                                          23 October 2023                                                23 October 2023
      Short-term employee benefits                                                                          2,093                1,895
      Post-employment benefits                                                                                210                  206
      Long-term benefits                                                                                       39                   27
      Termination benefits                                                                                     16                  303
      Total Compensation Paid to Key Management Personnel                                                   2,358                2,431

      (e) Other Related Parties
      Transactions with Other Related Parties
      Employee expenses with close family members of key management personnel                                 127                   132
      Total                                                                                                   127                  132

      All close family members of key management personnel were employed through an arm's length process. They are paid in
      accordance with the Award for the job they perform.


      (f) Outstanding balances
      Council has no outstanding balances at the end of the reporting period in relation to transactions with related parties.


      (g) Loans and guarantees to/from related parties
      Council does not make loans to or receive loans from related parties. No guarantees have been provided.


      (h) Commitments to/from other related parties
      Council has no outstanding commitments to/from other related parties.


      (i) Transactions with related parties that have not been disclosed
      On a regular basis ordinary ratepayer transactions occur between Council and its related parties. Examples include rates
      and animal registrations. Council has not included these types of transactions in its disclosure where they are made on the
      same terms and conditions available to the general public.



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